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Updated:   2026-02-04

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Measure
Authors Tangipa  
Subject Personal income taxes: credit: medical services: rural areas.
Relating To relating to taxation, to take effect immediately, tax levy.
Title An act to add and repeal Section 17058.5 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.
Last Action Dt 2025-04-28
State Amended Assembly
Status Died
Flags
Vote Req Approp Fiscal Cmte Local Prog Subs Chgs Urgency Tax Levy Active?
Majority No Yes No None Yes Yes Y
i
Leginfo Link  
Bill Actions
2026-02-02     From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.
2026-01-31     Died pursuant to Art. IV, Sec. 10(c) of the Constitution.
2025-05-05     In committee: Set, second hearing. Held under submission.
2025-04-29     Re-referred to Com. on REV. & TAX.
2025-04-28     From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
2025-04-07     In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
2025-03-13     Referred to Com. on REV. & TAX.
2025-02-24     Read first time.
2025-02-22     From printer. May be heard in committee March 24.
2025-02-21     Introduced. To print.
Versions
Amended Assembly     2025-04-28
Introduced     2025-02-21
Analyses TBD
Latest Text Bill Full Text
Latest Text Digest

The Personal Income Tax Law allows various credits against the taxes imposed by that law.

This bill, for taxable years beginning on or after January 1, 2026, and before January 1, 2031, would allow a credit against the taxes imposed by that law to a qualified taxpayer in an amount equal to the qualified income earned by the qualified taxpayer for medical services, as defined, performed in a rural area in the state, not to exceed $5,000 per taxable year, as specified.

Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements.

This bill would include additional information required for any bill authorizing a new tax expenditure.

This bill would take effect immediately as a tax levy.